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Determination of the fee

  • A monthly fee is charged for early childhood education
  • A monthly fee is determined by the size of the family, the child’s day care hours and the gross income of the family.
  • The early childhood education fee is based on the Act on Client Fees in Early Childhood Education and Care.
    • Married or unmarried persons living together and underage children of both parties who are also living in the same household are included in the family size.
    • The family income consists of the income of the parents (living together) and of the children who are included in the family size.
    • Income means all taxable earnings, capital income and tax-exempt income.
    • Holiday bonus of approximately five % is added to the earned income.
    • If the family fails to submit their income statements, they will be charged the maximum fee.
  • The income limits 1.8.2026

    Client fees are index-linked

    • Index adjustments are made every two years.
    • The next index adjustment will be made in 2026.
    • Section 16 of the Act on Client Fees in Early Childhood Education and Care.
    Family size Income limit*, 

    gross income/month

    Fee 

    percentage

    Income limit for maximum
    fee, gross income/month
    2 persons 4,369 10.7 7,500
    3 persons 5,635 10.7 8,766
    4 persons 6,399 10.7 9,530
    5 persons 7,163 10.7 10,294
    6 persons 7,925 10.7 11,056

    *The gross income exceeding this income limit is used as the basis for the early childhood education fee.

    If the size of your family is bigger than six, the income threshold for determining the fee is increased by 295 € for each additional underage child in the family.

    How to calculate an estimated client fee for early childhood education with over 150 h/month

    (Family’s gross income – income limit) x fee percentage = client fee for early childhood education

    Here is an example of calculating the client fee for a family of five.

    Youngest child (8,000 € – 7,1632 €) x 10.70 % = 89,85 > 90 € 

     

    Second-youngest child 89,85 € x 40 % = 35,94 > 36€ 

     

    Other children 89,85 € x 20 % = 17,97 > 18 €
  • The income limits 1.8.2024 – 31.7.2026

    Client fees are index-linked

    • Index adjustments are made every two years.
    • The next index adjustment will be made in 2026.
    • Section 16 of the Act on Client Fees in Early Childhood Education and Care.
    Family size Income limit*, 

    gross income/month

    Fee 

    percentage

    Income limit for maximum
    fee, gross income/month
    2 persons 4,066 10.7 6,973
    3 persons 5,245 10.7 8,152
    4 persons 5,956 10.7 8,863
    5 persons 6,667 10.7 9,574
    6 persons 7,376 10.7 10,283

    *The gross income exceeding this income limit is used as the basis for the early childhood education fee.

    If the size of your family is bigger than six, the income threshold for determining the fee is increased by 275 € for each additional underage child in the family.

    How to calculate an estimated client fee for early childhood education with over 150 h/month

    (Family’s gross income – income limit) x fee percentage = client fee for early childhood education

    Here is an example of calculating the client fee for a family of five.

    Youngest child 7000€ – 6667€) x 10,70 % == 35,63 € > 36 €
    Second-youngest child 35,63 € x 40 % = 14,25 € > 14 €
    Other children 35,63 € x 20 % = 7,13 €  > 7 €
    • The early childhood education fee is based on the day care hours stated in the day care application.
    • The contract is made for a minimum period of three (3) months.
    • The contract will not be amended for holiday periods.

    Please remember to choose enough hours for your child

    • If your child’s agreed number of day care hours is exceeded during a calendar month, the early childhood education fee will be raised to the higher payment class according to the used hours (the planned + used hours).
    • The increased fee will be applied to the month when the hours were exceeded.
    • If the limit for the lowest fee (32.00) is exceeded, the fee will be charged also for a child whose normal monthly fee is 0 euros.

    Day care hours and maximum fees 1.8.2026

    Day care hours Fee percentage Youngest

    child

    Next

    child

    Other

    children

    Over  150 h/month 100 % 335 € 134 € 67 €
    At most 150 h/month 75 % 251 € 100 € 50 €
    At most 86 h/month 60 % 201 € 80€ 40 €

    For example, if your need for early childhood education is at most 150 h/month , you will be charged 75 per cent of the full payment.

    Day care hours and maximum fees 1.8.2024 – 31.7.2026

     

    Day care hours Fee percentage Youngest

    child

    Next

    child

    Other

    children

    Over  150 h/month 100 % 311 € 124 € 62 €
    At most 150 h/month 75 % 233 € 93 € 47 €
    At most 86 h/month 60 % 187 € 75€ 37 €

    For example, if your need for early childhood education is at most 150 h/month , you will be charged 75 per cent of the full payment.

     

  • Apply for a change in the day care hours by using the client fee form. Submit the form to the early childhood education office. Discuss the change also in advance with your child’s day care unit.

    When the need for day care hours changes, a new contract shall be drawn up and an administrative decision made on the early childhood education fee. The new contract is made for a minimum period of three (3) months.

  • The income limits 1.8.2026

    Client fees are index-linked

    • Index adjustments are made every two years.
    • The next index adjustment will be made in 2026.
    • Section 16 of the Act on Client Fees in Early Childhood Education and Care.
    Family size Income limit*, 

    gross income/month

    Fee 

    percentage

    Income limit for maximum
    fee, gross income/month
    2 persons 4,369 10.7 7,500
    3 persons 5,635 10.7 8,766
    4 persons 6,399 10.7 9,530
    5 persons 7,163 10.7 10,294
    6 persons 7,925 10.7 11,056

    *The gross income exceeding this income limit is used as the basis for the early childhood education fee.

    If the size of your family is bigger than six, the income threshold for determining the fee is increased by 295 € for each additional underage child in the family.

    How to calculate an estimated client fee for early childhood education with over 150 h/month

    (Family’s gross income – income limit) x fee percentage = client fee for early childhood education

    Here is an example of calculating the client fee for a family of five.

    Youngest child (8,000 € – 7,1632 €) x 10.70 % = 89,85 > 90 € 

     

    Second-youngest child 89,85 € x 40 % = 35,94 > 36€ 

     

    Other children 89,85 € x 20 % = 17,97 > 18 €

    The income limits 1.8.2024 – 31.7.2026

    Family size Income limit*, 

    gross income/month

    Fee 

    percentage

    Income limit for maximum
    fee, gross income/month
    2 persons 4,066 10.7 6,973
    3 persons 5,245 10.7 8,152
    4 persons 5,956 10.7 8,863
    5 persons 6,667 10.7 9,574
    6 persons 7,376 10.7 10,283

    *The gross income exceeding this income limit is used as the basis for the early childhood education fee.

    If the size of your family is bigger than six, the income threshold for determining the fee is increased by 275 € for each additional underage child in the family.

    How to calculate an estimated client fee for early childhood education with over 150 h/month

    (Family’s gross income – income limit) x fee percentage = client fee for early childhood education

    Here is an example of calculating the client fee for a family of five.

    Youngest child 7000€ – 6667€) x 10,70 % == 35,63 € > 36 €
    Second-youngest child 35,63 € x 40 % = 14,25 € > 14 €
    Other children 35,63 € x 20 % = 7,13 €  > 7 €
  • 1.8.2026

    The maximum fee for full-time early childhood education over 150 h/month  is 335 € per child per month.

    The lowest invoiceable fee per child is 32.00 €.

    1.8.2024 – 31.7.2026

    The maximum fee for full-time early childhood education over 150 h/month  is 311 € per child per month.

    The lowest invoiceable fee per child is 30.00 €.

     

    • The family’s youngest child who is attending early childhood education is always counted as the family’s first child.
    • When there are several children from the same family in early childhood education, the second child (in terms of age) in early childhood education will be charged a fee that is at most 40 percent of the fee of the youngest child.
    • For any other children, the charged fee is 20 per cent of the fee set for the youngest child in the family.